Answer: 1. Declaration Date
2. Payment Date
3. Holder-of-record date
4. Ex-dividend date
Explanation:
1. On the Declaration Date, the company's Director announces that they will pay a dividend as well as the amount of the dividend. This is recorded in the books by crediting it to Dividends payable.
2. On Payment day the dividends are disbursed amongst shareholders. Cash Account is credited and Dividends Payable is debited.
3. The Holder-of-record day is the day the company notes who the owners of it's stock are so that they may receive the dividend.
4. On the Ex-dividend date which is usually 2 days before the record date, any stock bought on or after this date will.not receive any Dividend payment.